Form 2290 Logging Vehicles

A logging vehicle, as defined by the IRS, is a truck used exclusively to transport harvested products from forest sites or used in the harvest process. These vehicles typically carry logs, pulpwood, and wood chips.

To qualify, the vehicle must be used in this capacity for at least 60% of its total miles traveled during a tax period and must have a gross weight of at least 55,000 pounds.

Table of Contents:

Why File Form 2290 for Logging Vehicles?
Taxable Gross Weight Category for Logging Vehicles
When to File 2290 for Logging Vehicles?
What Qualifies as a Logging Vehicle?
Credit for a Logging Vehicle that is Sold, Destroyed, or Stolen?
How do I Amend Form 2290 for a Logging Vehicle?
What Information is Required to File Form 2290 for Logging Vehicles?
How to File Form 2290 for a Logging Vehicle in TaxZerone
Difference Between a Logging Vehicle and an Agricultural Vehicle

Why File Form 2290 for Logging Vehicles?

Filing Form 2290 for logging vehicles is a legal requirement for operators of certain heavy vehicles used in logging operations. This form reports and pays the Heavy Vehicle Use Tax (HVUT). Compliance ensures you avoid penalties and maintain your vehicle's registration. It also contributes to the Highway Trust Fund, which finances road maintenance and construction.

Taxable Gross Weight Category for Logging Vehicles

The table below indicates the IRS tax amounts based on the vehicle category and the 'First Used' month (FUM) of your logging vehicle, To find out the exact tax amount, use our Form 2290 tax calculator.

Category	Taxable Gross Weight (lbs)	IRS Form 2290 Tax Amount
A	55,000	$75.00
B	55,001 - 56,000	$91.50
C	56,001 - 57,000	$108.00
D	57,001 - 58,000.	$124.50
E	58,001 - 59,000	$141.00
F	59,001 - 60,000	$157.50
G	60,001 - 61,000	$174.00
H	61,001 - 62,000.	$190.50
I	62,001 - 63,000	$207.00
J	63,001 - 64,000	$223.50
K	64,001 - 65,000	$240.00
L	65,001 - 66,000	$256.50
M	66,001 - 67,000	$273.00
N	67,001 - 68,000	$289.50
O	68,001 - 69,000	$306.00
P	69,001 - 70,000	$322.50
Q	70,001 - 71,000	$339.00
R	71,001 - 72,000	$355.50
S	72,001 - 73,000	$372.00
T	73,001 - 74,000	$388.50
U	74,001 - 75,000	$405.00
V	Over 75,000	$412.50

Download the Tax Computation[PDF]

When to File 2290 for Logging Vehicles?

The deadline for filing Form 2290 for logging vehicles depends on when the vehicle is first used on public highways during the tax period.

For vehicles in use before July 1st, the form must be filed by August 31st.
If a vehicle is first used after July 1st, the form should be filed by the last day of the month following the month of first use.

Note: The tax year begins on July 1, 2024, and ends on June 30, 2025. Timely filing avoids penalties and interest charges.

E-File your HVUT for logging vehicles online for just $19.99.

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What Qualifies as a Logging Vehicle?

A logging vehicle, as defined by the IRS, is used exclusively for transporting products harvested from forested sites or used in the harvest process. This includes trucks and trailers designed to carry logs, pulpwood, and wood chips. To qualify, the vehicle must be used in this capacity for at least 60% of its total miles traveled during a tax period. The vehicle must also have a gross weight of at least 55,000 pounds.

Proper classification ensures eligibility for reduced tax rates.

Credit for a Logging Vehicle that is Sold, Destroyed, or Stolen?

You can claim credit for a logging vehicle that has been sold, destroyed, or stolen using TaxZerone's service for Form 8849 - Schedule 6. This form is used to claim refunds or credits for federal excise taxes paid on Form 2290. TaxZerone can assist you in filing this form correctly.

How do I Amend Form 2290 for a Logging Vehicle?

TaxZerone offers several amendment services for HVUT, which apply to logging vehicles as well:

VIN Correction: Correct a mistakenly reported Vehicle Identification Number.
Exceeded Mileage Limit: If your vehicle has exceeded the mileage limit.
Taxable Gross Weight Increased: If your vehicle's taxable gross weight has increased.

To amend your HVUT 2290, use TaxZerone's platform to file a correction with the IRS for the specific change needed. After filing the amendment, TaxZerone provides an updated Schedule 1 copy in minutes.

What Information is Required to File Form 2290 for Logging Vehicles?

Business name and address
Employer Identification Number (EIN)
Tax Period & First Used Month (when the vehicle was first used on public highways during the tax period)
Vehicle Identification Number (VIN)
Taxable gross weight of the vehicle

How to File Form 2290 for a Logging Vehicle in TaxZerone

To file Form 2290 for a logging vehicle using TaxZerone:

Create an account or log in.
Enter the required information about your logging vehicle(s)
Review the information for accuracy.
Pay the filing fee (starting at $19.99).
Submit your form electronically through TaxZerone's platform.
Receive your IRS-stamped Schedule 1 copy in minutes.

TaxZerone's platform is designed to make this process simple and efficient, guiding you through each step to ensure accurate filing for your logging vehicle.

Difference Between a Logging Vehicle and an Agricultural Vehicle

Aspect	Logging Vehicle	Agricultural Vehicle
Purpose	Transport harvested timber and logs from forested sites.	Agricultural tasks such as planting, harvesting, and transporting crops, feed, seed, and poultry.
Typical Use	Operates in forests or areas with timber harvesting activities.	Operates on farmlands or agricultural fields.
Design	Specialized trailers for carrying logs.	Attachments like plows, harrows, seeders, etc.
Mileage Limit	5,000 miles per year	7,500 miles per year
Form 2290 Filing	Required for vehicles over 55,000 lbs gross weight	Required for vehicles over 55,000 lbs gross weight